McHenry

This is a controversy without action, submitted upon an agreed statement to the superior court in and for the county of Stanislaus, under the provisions of section 1138 of the Code of Civil Procedure, to determine the legality of a tax imposed upon the plaintiffs and the right of the defendant as. tax collector to enforce payment thereof.

By the judgment in the case the validity of the tax and the right of the defendant to collect the same was upheld. Plaintiffs appeal from the judgment, and the cause comes up on the judgment-roll.

It appears from the agreed statement: 1. The First National Bank of Modesto is a banking corporation created under and pursuant to the laws of the United States in relation to the creation and organization of national banks, with a paid-up capital stock of one hundred thousand dollars, divided into one thousand shares of one hundred dollars each, and located and having its place of business at Modesto, in the county of Stanislaus, state of California. 2. The plaintiffs, and each of them, were at the several dates herein mentioned the holders and owners of certain of the shares of stock in said national bank. The number of shares owned and *22 held by…